https://www.taxtmi.com/caselaws?id=368944 At the discharge stage under Section 239 CrPC, the Court held that materials showing urgent office notes issued without approval, alleged facilitation of under-valued imports, and witness statements were sufficient to disclose a prima facie case of conspiracy, cheating, and corruption, so discharge was refused and the matter was fit for trial. It also held that customs valuation adjudication does not exclude prosecution for abuse of office or corruption, and that Section 155 of the Customs Act protects only acts done in good faith or in purported discharge of duty, not allegedly false or dishonest communications outside the course of duty. The revisional challenge therefore failed. en-us Sat, 29 Sep 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368944 At the discharge stage under Section 239 CrPC, the Court held that materials showing urgent office notes issued without approval, alleged facilitation of under-valued imports, and witness statements were sufficient to disclose a prima facie case of conspiracy, cheating, and corruption, so discharge was refused and the matter was fit for trial. It also held that customs valuation adjudication does not exclude prosecution for abuse of office or corruption, and that Section 155 of the Customs Act protects only acts done in good faith or in purported discharge of duty, not allegedly false or dishonest communications outside the course of duty. The revisional challenge therefore failed. Case-Laws Customs Sat, 29 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368944